Edward D. Rollert Residuary Trust, Genesee Merchants Bank and Trust Company, Trustee v. Commissioner of Internal Revenue

752 F.2d 1128

55 A.F.T.R.2d 85-685, 85-1 USTC P 13,603, 85-1

USTC P 9139

EDWARD D. ROLLERT RESIDUARY TRUST, GENESEE MERCHANTS BANK

AND TRUST COMPANY, Trustee, Petitioner-Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 83-1613.

United States Court of Appeals,

Sixth Circuit.

Argued Oct. 9, 1984.

Decided Jan. 16, 1985.

Webb F. Martin, Russell E. Bowers (Lead Counsel), Flint, Mich., Richard B. Covey, argued, New York City, for petitioner-appellant.

Fred T. Goldberg, Jr., Chief Counsel, Joel Gerber, Acting Chief Counsel, Internal Revenue Service, Glenn L. Archer, Jr. (Lead Counsel),…